Bartels v. Birmingham
332 U.S. 126 · Decided June 23, 1947 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Bartels v. Birmingham was decided on June 23, 1947 by a vote of 6–3. The Court reversed the lower court's decision. Justice Stanley F. Reed wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 332 U.S. 126 · 67 S. Ct. 1547 · 91 L. Ed. 1947 · 1947 U.S. LEXIS 2987
- Docket number
- 731
- Decided
- June 23, 1947
- Argued
- April 3, 1947
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Stanley F. Reed
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Social Security Act
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice Stanley F. Reed | Majority | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Frank Murphy | Dissent | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Bartels et Al., Doing Business as Crystal Ballroom, v. Birmingham, Collector of Internal Revenue, et al.
SCDB identifiers: case 1946-127, docket 1946-127-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- McWilliams v. Commissioner of Internal Revenue
- United States v. Silk
- Bazley v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
- Crane v. Commissioner of Internal Revenue
- United States v. Ogilvie Hardware Co., Inc.
Cases on the same legal provision: Social Security Act
- Hopkins v. Cohen
- Rosado v. Wyman
- Lampton v. Bonin
- California Department of Human Resources Development v. Java
- Richardson v. Perales
- Richardson v. Wright
Same Term, same area (Federal Taxation)
- Rothensies v. Electric Storage Battery Co.
- Illinois ex Rel. Gordon v. Campbell
- United States Department of Agriculture v. Remund
- United States v. Ogilvie Hardware Co., Inc.
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error